Franchise and Income Tax Formal Legal Opinions Adopted in 1930

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Appeal No. Appeal Name Date
30-SBE-001 MAGALIA MINING CO.
CORPORATION MINIMUM TAX
DOING BUSINESS IN CALIFORNIA
Jan. 1, 1930
30-SBE-002 SONOMA MINES CO.
Appeal of Magalia Mining Co., 30-SBE-001,, Jan. 7, 1930
Jan. 7, 1930
30-SBE-003 SOUTHERN CONSOLIDATED MINING CO.
Appeal of Magalia Mining Co., 30-SBE-001,, Jan. 7, 1930
Jan. 7, 1930
30-SBE-004 WATER FRONT TIDE LAND CO.
Appeal of Magalia Mining Co., 30-SBE-001,, Jan. 7, 1930
Jan. 7, 1930
30-SBE-005 UNION BLUE GRAVEL MINING CO.
Appeal of Magalia Mining Co., 30-SBE-001,, Jan. 7, 1930
Jan. 7, 1930
30-SBE-006 E. A. TEST, INC.
COMPENSATION - REASONABLE V. UNREASONABLE
DEDUCTION - COMPENSATION
Appeal of Miss Saylor's Chocolates, Inc., 30-SBE-006, Aug. 4, 1930
Aug. 4, 1930
30-SBE-007 KERN COUNTY LAND CO.
Appeal of Vortox Manufacturing Co., 30-SBE-017, Aug. 4, 1930
Aug. 4, 1930
30-SBE-008 MISS SAYLOR'S CHOCOLATES, INC.
COMPENSATION - REASONABLE V. UNREASONABLE DEDUCTION - COMPENSATION
Aug. 4, 1930
30-SBE-009 ORIGINAL SIXTEEN TO ONE MINE, INC.
Appeal of Vortox Manufacturing Co., 30-SBE-017, Aug. 4, 1930
Aug. 8, 1930
30-SBE-010 PACIFIC CO.
Appeal of Vortox Manufacturing Co., 30-SBE-017, Aug. 4, 1930
Aug. 8, 1930
30-SBE-011 PACIFIC MANIFOLDING BOOK CO., LTD.
APPORTIONMENT - PRE-UDITPA
DOING BUSINESS IN CALIFORNIA
Aug. 8, 1930
30-SBE-012 PALO ALTO HARDWARE CO.
COMPENSATION - REASONABLE V. UNREASONABLE
Appeal of Miss Saylor's Chocolates, Inc., 30-SBE-006, Aug. 4, 1930
Aug. 8, 1930
30-SBE-013 SAN CHRISTINA INVESTMENT CO., ET AL.
BASIS
DEDUCTION - BUSINESS EXPENSE
LOSSES - GENERAL
TAX COMPUTATION
Aug. 8, 1930
30-SBE-014 SAN LUIS MINING CO.
Appeal of Vortox Manufacturing Co., 30-SBE-017, Aug. 4, 1930
Aug. 8, 1930
30-SBE-015 TAY-HOLBROOK, INC.
Appeal of Vortox Manufacturing Co., 30-SBE-017, Aug. 4, 1930
Aug. 8, 1930
30-SBE-016 UNIVERSAL PICTURES CORP. ET AL.
Appeal of Vortox Manufacturing Co., 30-SBE-017, Aug. 4, 1930
Aug. 8, 1930
30-SBE-017 VORTOX MANUFACTURING CO.
CONSTITUTIONAL/UNCONSTITUTIONAL
EXEMPT INCOME
NON-CALIFORNIA SOURCE INCOME
Aug. 8, 1930
30-SBE-018 WESTINGHOUSE ELECTRIC AND MANUFACTURING CO.
Appeal of Vortox Manufacturing Co., 30-SBE-017, Aug. 4, 1930
Aug. 8, 1930
30-SBE-019 DOUGLAS AIRCRAFT CO., INC.
COST-PLUS CONTRACTS
EXEMPT INCOME
Nov. 20, 1930
30-SBE-020 PORTLAND CALIFORNIA STEAMSHIP CO.
Appeal of Magalia Mining Co., 30-SBE-001, Jan. 7, 1930
Nov. 20, 1930